SB 1978: Violations of Tax Statutes/Criminal Penalties [WPSC]
GENERAL BILL by Altman
Violations of Tax Statutes/Criminal Penalties [WPSC]; Imposes criminal penalties on a dealer who willfully fails to collect certain taxes or fees after notice of a duty to collect the taxes or fees by the DOR. Revises provisions imposing criminal penalties on a person who makes a false or fraudulent return with a willful intent to evade payment of taxes or fees. Provides criminal penalties for willfully failing to register as a dealer after notice from the DOR, etc.
Effective Date: Upon becoming law
Last Action: 4/30/2010 Senate - Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Last Action: 4/30/2010 Senate - Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/12/2010 Senate • Filed
2/17/2010 Senate • Referred to Criminal Justice; Finance and Tax; Policy & Steering Committee on Ways and Means
3/2/2010 Senate • Introduced, referred to Criminal Justice; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00134
4/14/2010 Senate • On Committee agenda-- Criminal Justice, 04/19/10, 1:00 pm, 37-S
4/19/2010 Senate • Favorable by Criminal Justice; YEAS 6 NAYS 0 -SJ 00650; Now in Finance and Tax -SJ 00650
4/30/2010 Senate • Died in Committee on Finance and Tax
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SB 1978, Original Filed Version (Current Bill Version) Posted 2/12/2010 at 12:48 PM
Bill Text: Web Page | PDF Analyses: Criminal Justice (Post-Meeting) 4/12/2010 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location H 7125 Criminal Penalties for Violations of Tax Statutes Finance and Tax Council Similar Last Action: 4/30/2010 S Died in Messages
Location:Committee Votes (1)
Date Committee Result 4/19/2010 1:00 PM Criminal Justice 6 Yeas - 0 Nays Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. 212.12 Dealer's credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. 212.18 Administration of law; registration of dealers; rules.